Earnings Quality and Foreign Investors in Gulf Cooperation Council Countries

نویسندگان

چکیده

This study aims to measure the earnings quality (EQ) in Gulf Cooperation Council (GCC) countries using a sample of 1827 firm-year observations from 2008 2016 by nine EQ measures. These measures are persistence, predictability, value relevance, response coefficient (ERC), smoothness, surprise, accrual quality, loss recognition timeliness and conservatism. The also examines effect these on attracting foreign investors. Data collected Capital IQ database, some other data calculated manually capital markets firms each country. In this quantitative research, is analysed descriptive statistics, correlation, generalized least squares (GLS) regression verify hypotheses analyse Findings show distinct effects investors different countries. Persistence, ERC, have positive Oman, whereas relevance ERC Kuwait. Predictability, conservatism negatively affect Kingdom Saudi Arabia. Finally, timeliness, surprise do not any all GCC

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ژورنال

عنوان ژورنال: Contemporary Management Research

سال: 2021

ISSN: ['1813-5498']

DOI: https://doi.org/10.7903/cmr.20575